Evidence-led CGT valuation reports for Australian businesses.
Independent market valuation reports for capital gains tax events — sales, transfers, deemed disposals, related-party transactions and share buybacks. Prepared with ATO market valuation expectations in mind. From $1,495 + GST.
A CGT valuation report establishes the market value of a business or business interest at a specific date for capital gains tax purposes. One is typically required when there is no arm's-length sale price — related-party transfers, share transfers between family members or entities, deemed disposals, share buybacks, restructure rollovers (Subdivisions 122-A, 124-G and 328-G), estate matters, or a small business CGT concession claim. Oliver Group prepares independent, signed CGT valuations from $1,495 + GST, using multiple accepted methodologies and prepared with ATO market valuation guidance in mind. No valuation is "ATO-approved" — the ATO does not pre-approve valuations; what matters is that the position is independent, evidenced and defensible if reviewed.
When a CGT valuation is required
A CGT market valuation is typically required when there is no arm's length transaction price, when related parties are involved, when the small business CGT concessions are claimed, or when the ATO requires a substantiated value for cost base, market value substitution or restructure rollover purposes. Common triggers include the sale of a private business, share transfers between family members or related entities, restructures under Subdivisions 122-A, 124-G and 328-G, share buybacks and capital reductions, estate and succession matters, and small business CGT concession claims.
The supportable valuation position
A business has a range of defensible values depending on methodology, evidence weighting and the commercial purpose of the engagement. Our work is to test multiple accepted methodologies, identify the supportable range, and conclude at the position the methodology and facts best defend. Where the evidence allows a more favourable supportable position, we identify it and document the reasoning. Where the evidence requires a more conservative position, we say so.
What the report includes
- ·Executive summary with concluded valuation position and supportable range
- ·Purpose, scope, valuation date and intended use
- ·Basis of value (market value) and reliance statement
- ·Business overview, ownership structure and financial summary
- ·Normalised earnings analysis with add-back schedule
- ·Methodologies considered with reasoning for selection and rejection
- ·Valuation range across tested methodologies with sensitivity analysis
- ·Valuation Position Analysis — why the conclusion is the most supportable
- ·Key assumptions, limitations and rationale
- ·Independence statement and sign-off
- ·Working file retained 10 years
Documents we need
- ·Last 3–5 years of financial statements
- ·Current year-to-date management accounts
- ·Asset register and depreciation schedule
- ·Shareholder or unit-holder register
- ·Related-party transactions schedule
- ·Customer concentration data
- ·Key contracts summary
- ·Add-back evidence where applicable
Turnaround
Essential CGT Valuations are delivered in 10–14 business days. Comprehensive reports take 15–25 business days. Defensible Valuation Files for higher-value or complex matters take 25–35 business days. Rush turnaround is available at +30% of the base fee, subject to capacity.
Common questions.
Is a CGT valuation report accepted by the ATO automatically?+
No valuation is "ATO-approved" — the ATO does not pre-approve valuations. Reports prepared by Oliver Group are independent, supportable and prepared with ATO market valuation expectations in mind. Methodology, evidence and reasoning are documented so the position is defensible if reviewed.
Can the valuation outcome be influenced by the client?+
No. Our fees are fixed at engagement. Methodology and conclusions are independent. We will not adjust a conclusion to reach a target value. Where a client requests an outcome the evidence does not support, we will say so and decline the engagement on those terms.
What if a higher valuation would be more commercially favourable?+
Where the evidence supports a more favourable position within the supportable range, we identify it and explain the methodology that supports it. We do not adopt positions the evidence does not support — the favourable position must be defensible.
When is a CGT valuation required in Australia?+
A CGT market valuation is typically required when there is no arm's-length transaction price — when related parties are involved, when the small business CGT concessions are claimed, or when the ATO requires a substantiated value for cost base, market value substitution or restructure rollover purposes. Common triggers include selling a private business, share transfers between family members or related entities, restructures under Subdivisions 122-A, 124-G and 328-G, share buybacks and capital reductions, and estate matters.
How much does a CGT valuation cost and how long does it take?+
Fixed fees start at $1,495 + GST for an Essential CGT valuation (10–14 business days), $3,995 for Comprehensive (15–25 days) and $8,995 for a Defensible Valuation File (25–35 days). Retrospective valuation dates are +$495 each and rush turnaround is available at +30% of the base fee.
What documents do you need for a CGT valuation?+
Typically the last 3–5 years of financial statements, current year-to-date management accounts, the asset register and depreciation schedule, the shareholder or unit-holder register, a related-party transactions schedule, customer concentration data, key contracts, and add-back evidence where applicable.
Talk to a valuer
Tell us what you need valued.
A fifteen-minute call confirms the tier, the fixed fee and the delivery date — before you commit to anything.
0433 475 518Mon–Fri, 9am–5:30pm AEST
Fixed fees from $1,495 + GST · 10–35 business days